A TAX PACKAGE TO REDUCE THE MARGINAL RATE OF INCOME-TAX AND THE WAGE DEMANDS OF TRADE-UNIONS

被引：6
|
作者：
CREEDY, J
MCDONALD, IM
机构：
[1] University of Melbourne, Parkville, Victoria
来源：
ECONOMIC RECORD | 1990年 / 66卷 / 194期
关键词：
D O I：
10.1111/j.1475-4932.1990.tb01722.x
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
To reduce the level of tax evasion, a shift of taxation away from income tax and towards a consumption tax has been proposed in Australia. This paper shows that for such a shift to maintain revenue but not induce trade unions to raise their wage demands, it is necessary that the income tax threshold be increased. Numerical examples of desirable tax packages are given. Copyright © 1990, Wiley Blackwell. All rights reserved
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页码：195 / 202
页数：8
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